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2023 (6) TMI 1078 - HC - Central ExciseMaintainability of appeal - monetary limit involved in the appeal - Interpretation of statute - Validity of sub-section 7(A) of Section 11 A of the Central Excise Act, 1944 - demand for a particular period for which Show Cause Notice was issued and not for the subsequent period - HELD THAT:- Paragraph 3 of the circular dated 17 August, 2011 states that adverse judgments relating to the following should be contested irrespective of the amount involved: (a) Where the constitutional validity of the provisions of an Act or Rule is under challenge. (b) Where Notification/ Instruction/Order or Circular has been held illegal or ultra vires. It is thus clear from the above circulars which are binding on the revenue that the monetary limit for the revenue to approach this Court in an appeal would be when the claim amount is of Rs. 1 Crore and above. Thus in respect of a claim for an amount involving Rs. 1 Crore and below would not be maintainable as per the said circulars. The appeal would not deserve adjudication and/or is not maintainable - Appeal dismissed.
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